当前位置:财税问题 >
財(cái)務(wù)軟件
问题已解决
老師,請(qǐng)問(wèn)當(dāng)月銷(xiāo)項(xiàng)大于進(jìn)項(xiàng)需交稅,結(jié)轉(zhuǎn)銷(xiāo)項(xiàng)和進(jìn)項(xiàng)借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)借: 應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)這兩筆分錄是月末做還是年末把當(dāng)年銷(xiāo)項(xiàng)和進(jìn)項(xiàng)一起結(jié)轉(zhuǎn)?而借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)貸:應(yīng)交稅費(fèi)-未交增值稅這筆分錄只要當(dāng)月銷(xiāo)項(xiàng)大于進(jìn)項(xiàng)需交稅就月末做?
FAILED



你好,你寫(xiě)的分錄前兩筆月末做,年末做都可以,最好月末做,這樣不容易亂,按月整理出來(lái),
最后一筆是月末需要交稅的時(shí)候做
2018 11/21 19:38

84785001 

2018 11/21 19:41
是這樣的郭老師,審計(jì)老師建議前兩筆年末做,原因與納稅申報(bào)表一致有這樣說(shuō)法沒(méi)?

郭老師 

2018 11/21 19:43
你好,也可以的,但是你結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅也和你納稅申報(bào)表一致的,申報(bào)表的年累計(jì)等于銷(xiāo)項(xiàng)進(jìn)項(xiàng)年發(fā)生額累計(jì)就可以的,一般老會(huì)計(jì)的做法就是不結(jié)轉(zhuǎn)到轉(zhuǎn)出未交,讓他們一直有余額

84785001 

2018 11/21 19:44
所指審計(jì)老師不是說(shuō)咱學(xué)堂老師,是外面的會(huì)計(jì)師事務(wù)所審計(jì)人員

郭老師 

2018 11/21 19:48
你好,做賬看你單位自己,你可以年末結(jié)轉(zhuǎn)的,月末年末都沒(méi)有錯(cuò)誤的

84785001 

2018 11/21 19:49
您意思是說(shuō)老會(huì)計(jì)前兩筆也是年末結(jié)轉(zhuǎn)嗎?

郭老師 

2018 11/21 19:50
你好,不是的,老會(huì)計(jì)做賬不結(jié)轉(zhuǎn)的,讓它一直有余額

84785001 

2018 11/21 19:51
謝謝!

郭老師 

2018 11/21 19:52
你好,不用客氣的
